Appeal Against Sentence By Joanne Mooney Against Her Majesty's Advocate
| Jurisdiction | Scotland |
| Judge | Lord Glennie,Lord Turnbull,Lord Justice Clerk |
| Neutral Citation | [2019] HCJAC 49 |
| Court | High Court of Justiciary |
| Docket Number | HCA/2018/559/XC |
| Date | 18 July 2019 |
| Published date | 18 July 2019 |
APPEAL COURT, HIGH COURT OF JUSTICIARY
[2019] HCJAC 49
HCA/2018/559/XC
Lord Justice Clerk
Lord Glennie
Lord Turnbull
OPINION OF THE COURT
delivered by LADY DORRIAN, the LORD JUSTICE CLERK
in
Appeal against Sentence
by
JOANNE MOONEY
Appellant
against
HER MAJESTY’S ADVOCATE
Respondent
Appellant: J Scott QC, Sol Adv; Brown, Sol Adv; Faculty Services Limited for Bridge Liti gants,
Glasgow
Respondent: J Farquharson, QC AD; Crown Agent
18 July 2019
[1] The appellant pled guilty to a charge of formulating a fraudulent scheme whereby
HMRC were induced to pay to claimants the sum of £50,981 not due to them; and whereby
an attempt was made to induce payment of a further sum, of £35,968. Of the sum of £50,981
referred to above, the appellant, who was claiming to provide a legitimate service of
completing tax returns, received £15,294.
2
[2] The sheriff imposed a sentence which included a compensation order to HMRC in
the sum of £15,000. In terms of the Proceeds of Crime Act 2002, a confiscation order was
made in which the accused’s benefit from the criminal conduct was identified as £50,981
with a recoverable amount of £1 and an order for payment of that nominal sum.
Legislation
[3] The Proceeds of Crime Act 2002 provides:
143 Conduct and benefit
“(1) Criminal conduct is conduct which—
(a) constitutes an offence in Scotland, or
(b) would constitute such an offence if it had occurred in Scotland.
…
(4) A person benefits from conduct if he obtains property as a result of or in
connection with the conduct.
(5) If a person obtains a pecuniary advantage as a result of or in connection with
conduct, he is to be taken to obtain as a result of or in connection with the conduct a
sum of money equal to the value of the pecuniary advantage.
(6) References to property or a pecuniary advantage obtained in connection with
conduct include references to property or a pecuniary advantage obtained both in
that connection and in some other.
(7) If a person benefits from conduct his benefit is the value of the property
obtained.”
Submissions for the appellant
[4] It is argued that the sheriff erred in determining the appellant’s benefit from her
criminal conduct in the sum of £50,981 rather than £15,294. In terms of section 143(4) of the
Act a person benefits from conduct if they obtain property as a result or connected with the
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